Editorial

ID: 37859

Authors: Maria de Fátima Araújo Frazão.

Source: Revista de Gestão, Finanças e Contabilidade, v. 1, n. 1, p. 1-1, January-December, 2011. 1 page(s).

Document type: Editorial (Portuguese)

Intuitive aspects and management decisions: Considerations about the trial of decisions involving budgetary practices

ID: 37860

Authors: Antonio Gualberto Pereira, José Bernardo Cordeiro Filho, Adriano Leal Bruni.

Source: Revista de Gestão, Finanças e Contabilidade, v. 1, n. 1, p. 2-17, January-December, 2011. 16 page(s).

Keyword: Budgetary practices , Cognitive Reflection Test , Intuitive aspects

Document type: Article (Portuguese) Show Abstract

Application of Cognitive Reflection Test (CRT), a test that is able to measure the level of cognitive ability and propensity of individuals to be (or not) influenced by the intuitive impulses, is one of the possibilities of research in management decisions more promising. This paper aims to discuss the potential application of CRT on research aimed at understanding the relationship between intuitive aspects and management decisions. Moreover, it is possible correlate intuitive aspects (low cognitive ability) with intertemporal decisions of resource and decisions of resource allocation under conditions of risk. Studies in this perspective can envision possible improvements in business efficiency, from the perception of the linkage among non-rational aspects and organizational performance.

Strategy in action: strategic planning and Balanced Scorecard in OSID

ID: 37861

Authors: Inacilma Rita Silva Andrade, Maria de Fátima Araújo Frazão.

Source: Revista de Gestão, Finanças e Contabilidade, v. 1, n. 1, p. 18-34, January-December, 2011. 17 page(s).

Keyword: Balanced Scorecard , OSID , Strategical Planning , Third Sector

Document type: Article (Portuguese) Show Abstract

The Strategical Planning is a managemental boarding that contemplates rational and subjective aspects of an organization and has been used with sufficient frequency in the present time in the enterprise sector. For the organizations that act in the Third Sector it is one practical one that it allows to carry through an analysis of the organization, to project the future scenes, to present an ample vision of the external environment, to define its strategical position, to plan the growth and the organizational sustainability. To give it has supported to the actions of the Strategical Planning, Balanced Scorecard (BSC) it is presented as a methodology that assists the strategical management of the organizations by means of balanced pointers of performance related the four perspectives - financial, customer, processes and learning/innovation. This article analyzes the application of the strategical planning and of BSC as basic tools for the management of institutions of the third sector, in particular Associação Obras Sociais Irmã Dulce (OSID), in the examination of the conceptual dimension and technique and the establishment of organizations lines of direction come back toward the confrontation of the challenges and the complexity of the external and internal environment, well as of the demands for social services. The Strategical Planning and BSC they are conducting of the process of organizational change, applicable the organizations of the third sector for the capacity to establish strategies, ways and indicative to be implanted and covered in search of the competitiveness and perpetuity.

Decision to purchase: factors same, different weights; vision of the consumer, on small and large network of pharmacy

ID: 37862

Authors: Wilter Furtado, Alessandra Aparecida Franco.

Source: Revista de Gestão, Finanças e Contabilidade, v. 1, n. 1, p. 35-47, January-December, 2011. 13 page(s).

Keyword: Buying Decision , Interfering Factors , Pharmacies

Document type: Article (Portuguese) Show Abstract

The goal of this study was to discuss the buying decision, as a phenomenon that can be configured differently for the consumer, even if their objectives, the product, the factors influencing on such a decision, the deal and the agencies involved are the same, by nature. Based on inductive method, research exploratory, descriptive and quali-quantitative, was made by means of a semi-structured form applied by researchers, along with consumers of pharmaceuticals, in the city of Ituiutaba, Minas Gerais, in the period July 30, 2010 to 05. This concern is justified, whereas the companies involved in the process, although given the same audience, can act differently, by philosophy, by size, by the policies adopted and by location. The main results showed that consumers of pharmaceutical products, gives small pharmacies to purchase preference, because it believes that they provide the best set of attributes or factors influencers in the buying process, or the best cost x benefit, than the pharmacies of the major networks. Also shows that the consumer is able to perfectly, tier those factors.

Principles of organization focused on strategy: the process of implementing strategies of the state of Bahia

ID: 37863

Authors: Joséilton Silveira da Rocha, Kátia Silene Lopes de Souza Albuquerque.

Source: Revista de Gestão, Finanças e Contabilidade, v. 1, n. 1, p. 48-57, January-December, 2011. 10 page(s).

Keyword: estratégia , Gestão pública , princípios

Document type: Article (Portuguese)

Market analysis as a for the third sector

ID: 37864

Authors: Grazielle Rigotti da Silva.

Source: Revista de Gestão, Finanças e Contabilidade, v. 1, n. 1, p. 58-71, January-December, 2011. 14 page(s).

Keyword: Marketing Analysis , Marketing Channel , Third Sector

Document type: Article (Portuguese) Show Abstract

The focus of this research is to identify, through case study, as the process of market analysis as a tool of choice of marketing channel, can be a strategic instrument also suitable for success in the professional development of third sector institutions, particularly those aimed at the education sector, specially treated here. Thus, from a thorough market research in four cities where it operates the Sagrado: Rede de Educação, listing the topics Marketing, Sustainability and Market Analysis techniques, and concluding with the Weighted Score method of visualization as a facilitator of decision foresees that its findings can assist in planning the organization not only presented, finding solutions aimed at overcoming the obstacles and difficulties, but it is an impulse to reveal all of which are similar to the pointed. It starts with the fact that among the main obstacles to the development of these institutions are: the load history in relation to pure philanthropy, management by intuition, the lack of technical and administrative workload carried by the officers focused more on activities purposes, the day-to-day business. These, among other factors, eventually causing a high rate of attrition among these organizations.

The influence of the performance management accounting - financial red ceramic companies of senhor do Bonfim – BA

ID: 37865

Authors: Altino Nascimento Ferreira Júnior, Thiago Bruno de Jesus Silva, Raimundo Nonato Lima Filho.

Source: Revista de Gestão, Finanças e Contabilidade, v. 1, n. 1, p. 72-85, January-December, 2011. 14 page(s).

Keyword: Accounting Management , decision-making , red ceramic sector

Document type: Article (Portuguese) Show Abstract

The Accounting Management has been a very important tool to aid in continuity and business expansion, as the support provided for it in today's marketing issues, as well as the quest for influence in constant evolution and expansion of business, linked to the support of the Cost Accounting. However, the micro enterprise that influence still appears to be limited in view of their organizational reality, which reduces the growth capacity for not taking into account aspects of management and costs, or even not get the proper follow up for this purpose. In this context, this paper has the aim to elucidate the fact that there is significant contribution of management accounting in the management of companies that operate in the red ceramic sector in the inner city of Bahia. He adopted the research exploratory-descriptive with procedures on secondary sources and of a field research. Through the case study conducted for firms in this sector, it was found that despite the importance of accounting management support and business continuity through the contribution in various activities, lack the managerial support is noticeable, as well as its applicability by the business, not to mention that the pricing of the products was nonexistent. It is concluded that the use of tools of Management Accounting can provided the development and continuity of the organizations surveyed.